1997 (1) TMI 103

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.... with February 28, 1985 and the other claim is for the period commencing on October 1, 1984 and ending with March 31, 1985. The demand of duty made for the said two periods was ultimately withdrawn on December 4, 1986. Soon thereafter, i.e., on December 22, 1986, the respondent filed a refund claim. On this application for refund, the Assistant Collector called upon the respondent-assessee to show....

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.... E.L.T. 247 (S.C.) = 1996 (9) SCALE 457], as per Clause (6) of the format order (copy enclosed) which reads as follows : "Where a refund application or an appeal is preferred under and in accordance with the directions (1), (2), (3) and (4) above, the same shall be entertained only if the applicant for refund/appellant files affidavit stating that he has not passed on the burden of the duty, whic....